V21.128 Combined Heat And Power Schemes | Part V21 Climate Change Levy | De Voil Indirect Taxes | Tolley
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Commentary

V21.128 Combined heat and power schemes

Part V21 Climate change levy

Meaning of 'combined heat and power station' (CHP), etc

In the CCL rules a 'combined heat and power (CHP) station' is a station producing electricity or motive power that is (or may be) operated for purposes including the supply of heat produced in association with electricity or motive power, or steam produced from, or air or water heated by, such heat1.

A 'fully exempt CHP station' is a CHP station for which there is in force a 'full-exemption certificate', given by the Secretary of State, stating that the station is a fully exempt CHP station for CCL, and stating the percentage that, for the exemption of supplies (other than self-supplies) to CHP stations, is the efficiency percentage for the station determined under any regulations, and (so far as applicable) any provision made thereby about certificates, applications for certificates and the information that is to accompany an applications2.

A 'partly exempt CHP station' is a CHP station for which there is in force a 'part-exemption certificate', given by the Secretary

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